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Technical of Education and Skill Development Authority
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Regional Office No.2
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Carig Norte, Tuguegarao City
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Agency Action Plan and Status of Implementation
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As June 30, 2021
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Reference No. (AOM)Audit ObservationsAudit RecommendationsAgency Action PlanStatus of ImplementationReason for Partial/Delay/Non-Implementation, if applicableAction Taken/Action to be taken
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Action PlanPerson/Dept. ResponsibleTarget Implementation Date
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FromTo
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AOM NO. 2019-003The accountable officer failed to renew her fidelity bond as collecting and/ petty cash custodian contrary to Item 10, Chapter II of COA Memorandum No. 2013-004 and Section 4.9 of Treasury Circular No. 02-2009 dated August 6, 2009.Management should require the accountable officer to personally take note of the expiration of her fidelity bond and process renewal thereof with the Bureau of Treasury, one month before its expiry. Furnish the Audit Team with a copy of the approved fidelity bond.The accountable officer will monitor the expiration date of the fidelity bond.Collecting Officer1/1/202012/31/2020Fully ImplementedThe accountable officer monitored the expiration date of the fidelity bond.
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AOM NO. 2019-003Official Receipts (ORs) were not issued in strict numerical sequence contrary to Section 4(h), Chapter 2 of the Government Accounting Manual (GAM) Volume I, resulting to confusion and complexity in the issuance and monitoring of accountability for accountable forms.Management should instruct the collecting officer to properly label and group official receipt booklets sequentially and by fund to ensure that the pre-numbered official receipts are issued in strict numerical sequence and prevent the possibility of missing official receipts.Official Receipts (ORs) will be properly labeled.Collecting Officer1/1/202012/31/2020Fully ImplementedExisting system on the issuance of Official Receipts (ORs) was improved since all ORs were properly labeled per fund.
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AOM NO. 2020-001 (19)Disbursement vouchers and supporting documents covering transactions for January 1, 2019 to December 31, 2019 were not submitted within the prescribed period, incurring 5 to 143 days delay, contrary to the provisions of Section 39 of PD 1445 and Section 7.2.1(a) of COA Circular No. 2009-006, thus management assertions of occurrence, accuracy, validity and completeness of the transactions could not be established.Management should assign employee/s who will assist the accounting division in sorting documents to avoid delay in the submission of accounts. The Accountant should submit within the prescribed period all disbursement vouchers and its supporting documents, otherwise Notice of Suspension may be issued if warranted, and appropriate action will be taken against the responsible officials for the non-submission thereof. We recommend further, that management stop the practice of processing DVs with incomplete documentation to ensure that all payments made against government funds are adequately supported, thus facilitating the submission of all financial reports to the Auditor’s Office on time, complete and in order.Accountant to submit within the prescribed period all disbursement vouchers and its supporting documents. Request for additional staff/manpower to sort disbursement vouchers.Accounting3/1/202012/31/2020Fully ImplementedLimited No. of personnel in the Admin Unit and assignment of Multi Tasks to admin Staff since the unit head is vacant and the large amount of funds maintained by the PO which includes the scholarship funds such as TWSP, PESFA, UAQTEA, RESP, STEP and other Barangay Based Scholarship Programs.Request additional manpower especially in the PO Admin Unit considering the bulk of work and the large amount of funds maintained/utilized and monitored.
Disbursement vouchers due for submission (Jan-December 2019) were partially submitted. Last submission made by the agency was last October 28, 2020.
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AOM NO. 2020-002 (19)The reported balance of Cash in Bank, Local Currency Current Account (LCCA) for the Regular Fund of ₱34,073,660.22 as of December 31, 2019 is unreliable due to unremitted unexpended balance amounting to ₱6,728,438.45 to the Bureau of Treasury (BTr), contrary to Section 65 in the General Provisions of the GAA, FY 2019 and Executive No. 91.Management should refrain from keeping significant amount of unutilized funds in its bank account and remit all unexpended balances to the Bureau of Treasury in order to avoid use of such funds for current obligations, in compliance to Section 65 in the General Provisions of the GAA, FY 2019 and Executive No. 91.Accountant/Budget Officer should make a on time reconciliation on the LAAs and AFCIs being downloaded by the region to the PO to ensure everything has been recorded and to return to Bureau of Treasury any unutilized slots/vouchers.Accounting3/1/202012/31/2020Fully ImplementedDue to timing difference, unrecorded obligations amounting to P7,381,750.00 related to RESP 2019 scholarship program was made since Financial Reports has been done already. Allotment of the said program has been received last December 2019 and this was not included in the accounts payable for 2019.Accountant/Budget Officer should make a on time reconciliation on the LAAs and AFCIs being downloaded by the region to the PO to ensure everything has been recorded and to return to Bureau of Treasury any unutilized slots/vouchers.
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Prepared by:
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LIZA R. DE LA CRUZ
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Concurrent Regional Acountant
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